Refund of amount on account of double e-Payment of Customs Duty – reg.

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..... the notice of the Department that there are some cases of double/multiple payment of Customs Duty by the Importers/Custom House Agents against the same Challan while making e-payment in ICES. This aspect has already been addressed in the new e-payment module. It has been reported that, number of banks are yet to migrate to new e-payment module. However, in cases related to double/multiple duty pay .....

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..... transferred to RBI for crediting the same into the Consolidated Fund of India. 3. Further, the double/multiple payment of amount, post acceptance of the customs duty in the first instance only is to be seen as a deposit with the Government held by the dealing bank. The same can be refunded to the Importer or Custom House Agent following the due procedure of Refund under Section 27 of the Customs .....

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..... i) On receiving the Refund claim, the proper officer will verify the claim from the office of E-PAO at New Custom House, near I.G.I Airport, New Delhi regarding double/multiple payments for the same Bill of Entry of the amount to be refunded, as that office has Bill of Entry and Challan wise information, contained in a scroll and provided by the banks and (iv) Once the verification is complete, .....

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